61.assessed level of material misstatement risk 重大错报风险的评估水平 4qt+uNe!
62.simall business 小规模企业 7rcA[)<'
63.accounting system 会计系统 _#!U"hkH
64.test of control 控制测试 :[xvlW29
65.walk-through test 穿行测试 L}$z/jo
66.communication 沟通 Q"%S~'
67.flow chart 流程图 p*
RC
68.reperformance of internal control 重新执行 `FZF2.N
69.audit evidence 审计证据 r|
f-_D
70.substantive procedures 实质性程序
[ "a"x>X&
71.assertions 认定 %ISq>A)%
72.esistence 存在 w$j{Hp6m
73.occurrence 发生 >GXXjAIu/
74.completeness 完整性 :&qhJtGo
75.rights and obligations 权利和义务 wK ?
@.l)u
76.valuation and allocation 计价和分摊 8Atq,GcG
77.cutoff 截止 WuM C^
78.accuracy 准确性 URA0ey`
79.classification 分类 U\jb"
80.inspection 检查 X&a:g
81.supervision of counting 监盘 T|;@T^
82.observation 观察 s\gp5MT
83.confirmation 函证 R4{-Qv#8
q
84.computation 计算 uvnI>gv
85.analytical procedures 分析程序 bb;(gK;F
86.vouch 核对 qsI^oBD"
87.trace 追查 sb^mLH] 3
88.audit sampling 审计抽样 #f{lC0~vA
89.error 误差 9
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90.expected error 预期误差
NF+<#*1
91.population 总体 "3fBY\>a
92.sampling risk 抽样风险 +ZA)/
93.non- sampling risk 非抽样风险 B+] D5K
94.sampling unit 抽样单位 yK1ie
95.statistical sampling 统计抽样 +q{[\#t5
96.tolerable error 可容忍误差 4w4^yQE
97.the risk of under reliance 信赖不足风险 a460 |w6
98.the risk of over reliance 信赖过度风险 19c@ `?
99.the risk of incorrect rejection 误拒风险 V.6)0fKZW
100. the risk of incorrect acceptance 误受风险 B=n[)"5fBO
101.working trial balance 试算平衡表 sw;|'N$:<
102.index and cross-referencing 索引和交叉索引 WO X}Sw"
103.cash receipt 现金收入 j 1*f]va
104.cash disbursement 现金支出 HYCuK48F[_
105.bank statement 银行对账单 G.\l qYrXU
106.bank reconciliation 银行存款余额调节表 hmC*^"C>U=
107.balance sheet date 资产负债表日 5o)Y$>T0
108.net realizable value 可变现净值 c_.-b=zm
109.storeroom 仓库 (R*j|HAw`X
110.sale invoice 销售发票 !'G~k+
111.price list 价目表 -Z0+oU(?YE
112.positive confirmation request 积极式询证函 $q_R?Eay
113.negative confirmation request 消极式询证函 ~"K,7sw!Y
114.purchase requisition 请购单 f>polxB%N
115.receiving report 验收报告 "m$3)7 $
116.gross margin 毛利 G2:%g(
117.manufacturing overhead 制造费用 uO6{r v\
118.material requisition 领料单 G[,Q95`w?<
119.inventory-taking 存货盘点 {
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120.bond certificate 债券 xY<{qHcX
121.stock certificate 股票 R=]d
%L8
122.audit report 审计报告 IH9.F
123.entity 被审计单位 LWnR?Qve<
124.addressee of the audit report 审计报告的收件人 YXW%]Uy+
125.unqualified opinion 无保留意见 o!c]
(
126.qualified opinion 保留意见 ^oM|<";!?D
127.disclaimer of opinion 无法表示意见 S( ^.?z
128.adverse opinion 否定意见